Income Tax Appellate Tribunal (ITAT), New Delhi bench consisting of Shamim Yahya, Accountant Member and Yogesh Kumar US, Judicial Member condoned delay of 135 days occurred due to misplacement of Assessment Order by Advocate.
The Assessment proceedings have been initiated against the Assessee and an assessment order came to be passed on 31-03-2015 under Section 143(3) of the Act by making disallowance u/s. 37(1) of the Act at Rs.3,87,197/- and further disallowed the ESIC and PF employee’s contribution u/s. 2(24)(x) and 36(1) (va) of the Act at Rs. 2322/-. The assessee is aggrieved by the order passed by CIT (A), wherein the CIT(A) has dismissed the Appeal on the grounds of delay in latches and also for non-prosecution.
The assessee, M/s. HS Finish Profiles India Pvt Ltd has assigned reasons for condoning the delay is that, ‘the Assessment order has been misplaced by the Advocate and has not handed over the same to the assessee and the assessee came to know about passing of the assessment order only when the assessee was served with the penalty Notice on 30-05- 2018 and thereafter filed the Appeal’. The CIT(A) was not convinced with the reasons assigned for the delay and found the same as not a reasonable cause in filing the Appeal belatedly.
The Tribunal observed that “by considering the reasons assigned by the Assessee for condoning the delay in filing appeal before the CIT (A), the CIT (A) ought to have taken liberal view and condoned the delay of 135 days in filing the Appeal and should have decided the Appeal on merit. We are of the view that, if the delay in filing the Appeal is condoned and remand the matter to the CIT(A) for deciding the Appeal on merit, the substantial justice would be render. Therefore, we condone the delay in filing the Appeal before the CIT (A).”
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